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Customs - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Imposition of Simultaneous Penalties - Whether CESTAT erred in ...

Customs

April 30, 2014

Imposition of Simultaneous Penalties - Whether CESTAT erred in imposing simultaneous penalties on both the Partner and Partnership firm – Matter referred to larger bench - HC

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  1. It was open for the Settlement Commission to impose penalty on the directors in addition to imposing penalty on the company, if there was material justifying imposition...

  2. Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.

  3. Imposition of penalty - Mis-declaration of imported goods - Smuggling - penalty cannot be imposed both on the proprietor as well as the firm.

  4. Imposition of penalty - Penalty cannot be imposed if there is no malafide on part of importer, no tests have been carried out and no expert opinion has been obtained - AT

  5. Power of settlement commission - Settlement Commission is within its powers to impose penalty on each of the Directors in addition to the imposition of penalty upon the...

  6. Imposition of penalty - when there was conflict of judicial opinion before the issue stood settled by the judgment of this Court, it is not a case where penalty should...

  7. Imposition of penalty u/s 271(1)(c) – the penalty imposed for disallowing claim of expenditure on foreign education and foreign travelling cannot be upheld - AT

  8. Penalty imposed u/s 76, 77 & 78 - renting of immovable property - case is squarely covered for non imposition of penalties under Section 80A - AT

  9. Levy of simultaneous penalties on both the Partner and Partnership firm in adjudication proceedings under the Customs Act. - Penalty for abeting - Simultaneous...

  10. Simultaneous penalty u/s 76 and 78 - proviso to Section 78 made it explicit which was till then implicit - simultaneous penalty under section 76 and 78 of the Finance...

 

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